e_Jurnal Ilmiah Riset Akuntansi
Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017

PENGARUH PENERBITAN OBLIGASI SYARIAH (SUKUK) PERUSAHAAN TERHADAP REAKSI PASAR PADA PERUSAHAAN-PERUSAHAAN YANG MENERBITKAN OBLIGASI SYARIAH TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016

Dewi Kurnia Sari (Unknown)
Noor Shodiq Askandar (Unknown)
Anik Malikah (Unknown)



Article Info

Publish Date
05 Jul 2017

Abstract

0px; "> ABSTRACTThe purpose of this research is 1). To determine the influence of the value andrating issuance of Islamic bonds (sukuk ) market reaction to the company (cumulativeabnormal return ) ,2). To find out how the value and rating issuance of Islamic bonds(sukuk) market reaction to the company (cumulative abnormal return ).By using population 230 publishing and samples 38 publishing all companieslisted in Indonesia Stock Exchange in 2012-2016 . Data collection methods used inthis research is the method of documentation . Methods of data analysis used in thisstudy include: normality test , classic assumption test , multiple linear regressionanalysis , simultaneous test (F) , partial test (t) , and the coefficient of determination .The results were obtained : (1) The value of the issuance of Islamic bonds with a 0.05significance level is is (-1.690 ≤ -0.899 ≤ 1.690). (2) Rating the issuance of Islamicbonds is 0.05 significance level is (-1.690 ≤ -1.831 ≤ 1.690).Based on the above results , it can be concluded that the simultaneous andpartially variable Value and Rating issuance of Islamic bonds (sukuk) did not affectthe market reaction ( cumulative abnormal stock return) . 2Keywords : Value issuance of Islamic bonds , Rating issuance of bonds , the market reaction (cumulative abnormal return )

Copyrights © 2017






Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...